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Tax Law [2021] UGTAT 16

Mini Bakeries v Uganda Revenue Authority (Application No. TAT 102 of 2018)

Mini Bakeries v Uganda Revenue Authority (Application No. TAT 102 of 2018) [2021] UGTAT 16 (25 January 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 102 of 2018
Judges
Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal upheld a penal tax assessment against Mini Bakeries for underestimating provisional tax below the statutory threshold and dismissed the application with costs.

  • Provisional Tax
  • Penal Tax Assessment
  • Tax Return Amendment
  • Strict Liability In Tax
  • Burden Of Proof Taxpayer
  • Penal-tax
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